A banknote handling apparatus 1 of the present invention includes: a recognition unit 6 for recognizing a kind of banknote; a stacking unit 32 to 36 for stacking a banknote of a predetermined kind recognized by the recognition unit 6; and a bundling unit 51 for bundling the banknotes stacked by the stacking units 32 to 36. The bundling unit 51 includes a tape setting unit 80 for setting a plurality of reeled tapes 52 and 53; a bundling mechanism 54 for bundling the stacked banknotes by using tape T1 or T2 pulled out from any one of the reeled tape 52 or 53 set in the tape setting unit 80; and a tape switching unit 96 for switching the tape T1 or T1 to be fed from the tape setting unit 80 in correspondence to the kind of banknotes recognized by the recognition unit 6.